{"id":"W3122550242","doi":"10.1007/s11142-019-09519-7","title":"Opportunity knocks but once: delayed disclosure of financial items in earnings announcements and neglect of earnings news","year":2020,"lang":"en","type":"article","venue":"Review of Accounting Studies","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Earnings; Post-earnings-announcement drift; Corporate finance; Financial statement; Business; Earnings response coefficient; Monetary economics; Economics; Quarter (Canadian coin); Accounting; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00115167,0.0003562098,0.001335769,0.0001744099,0.0001335939,0.00003688756,0.0004077176,0.00006901327,0.00005614573],"category_scores_gemma":[0.0326637,0.0003295214,0.0001667441,0.001182157,0.0002468506,0.0008429899,0.0008688593,0.0003492461,0.00000913081],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003524903,"about_ca_system_score_gemma":0.00006833297,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009973984,"about_ca_topic_score_gemma":0.00007443412,"domain_scores_codex":[0.9970778,0.00005116507,0.00135151,0.0004816595,0.0006610611,0.000376806],"domain_scores_gemma":[0.9817457,0.0001563271,0.01719311,0.0002467436,0.0006350394,0.00002309578],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009432818,0.0001229053,0.8411788,0.06265915,0.0002645364,0.00001497521,0.001208464,0.00005887706,0.001353129,0.0006451021,0.0129405,0.07945921],"study_design_scores_gemma":[0.002283449,0.0002676513,0.5169452,0.04459516,0.000853548,0.000002180404,0.00270718,0.0003999688,0.0001703575,0.0002482687,0.4304287,0.001098418],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9504844,0.04386711,0.000515153,0.001928746,0.0001484085,0.0008146761,0.00001936838,0.00005516634,0.002166958],"genre_scores_gemma":[0.9444213,0.05208018,0.0002420938,0.002686792,0.0003520951,0.00003086457,0.00002447444,0.00004042666,0.0001217611],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4174882,"threshold_uncertainty_score":0.9999157,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02731048921988693,"score_gpt":0.2687925900116681,"score_spread":0.2414821007917812,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}